New businesses that make their first payments to employees today will be allocated an automatic enrolment staging date of 1st February 2018. This is the date when they must assess their workers for enrolment into a pension, unless they are operating postponement.

Businesses that pay their staff for the first time tomorrow, won’t be able to wait for a staging date. They should either assess their employees straight away or operate postponement.

Postponement allows employers to delay the assessment (and thereby delay any enrolments) by up to three months. To do this, employers must write to all of their affected employees to explain the situation.

You can read a little more about the staging and phasing of automatic enrolment in my earlier post.

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Steven is one of the founders of The Payroll Site. He writes about things affecting small businesses, especially those things connected with payroll. He's also a Maths graduate and a Chartered IT Professional and has a few views about technology, maths and the misuse of both.